Vidhi Codex

The Telangana Excise Act, 1968

The Telangana Excise Act, 1968

Tax196894 sections

This law creates the comprehensive legal framework for controlling and taxing alcohol and intoxicants throughout the State of Telangana. It governs the cultivation, production, and sale of items like arrack, beer, toddy, and foreign liquor. The Act applies to the entire state and all people involved in this trade, including the government, corporations, and licensed establishments. Its primary purpose is to generate revenue for the state through excise duties while regulating licensing to manage how these substances are distributed and consumed legally.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Appointment of Commissioner
  4. 4. General control of Commissioner over Collector
  5. 5. Appointment of certain officers and staff
  6. 6. Omitted.
  7. 7. Omitted.
  8. 8. Delegation
  9. 9. Import of intoxicant
  10. 10. Export of intoxicant
  11. 11. Regulation of transport of intoxicants.
  12. 12. Permits for transport of intoxicants.
  13. 13. Manufacture, etc., of excisable article prohibited except under a licence.
  14. 14. Possession of excisable articles in excess of the quantity prescribed.
  15. 15. Sale or buying of excisable article without licence prohibited.
  16. 16. Establishment of distillers and warehouses.
  17. 17. Grant of exclusive privilege of manufacture etc.
  18. 18. Duties of licensees with regard to measurement and testing.
  19. 19. Prohibition of employment of children and of persons suffering from contagious diseases.
  20. 20. Closing of shops for preservation of public peace.
  21. 21. Excise duty or countervailing duty on excisable articles.
  22. 22. Modes of levying duties.
  23. 23. Payment for exclusive privilege.
  24. 23-A. Section 23-A
  25. 23-B. Section 23-B
  26. 24. Owner or other person in possession of excise trees to give intimation of unwillingness to tap excise trees, etc.
  27. 25. Recovery of duty under this Act from person other than the licensee in certain cases.
  28. 26. Rent to which the owner or person in possession of excise trees is entitled.
  29. 27. Prohibition of cutting down or destroying excise trees.
  30. 28. Form and conditions of licence, etc.
  31. 29. Power to take security and counterpart agreement
  32. 30. Technical defects, irregularities and omissions
  33. 31. Power to cancel or suspend licence, etc.
  34. 32. Power to withdraw licence
  35. 33. Surrender of licence
  36. 34. Penalties for illegal import, etc.
  37. 35. Penalty for rendering denatured spirit fit for human consumption
  38. 36. Penalty for misconduct of licensees etc.
  39. 37. Penalty for adulteration, etc., by licensed vendor or manufacturers
  40. 37A. Penalty for adulteration resulting in death etc.
  41. 37B. Order to pay compensation.
  42. 38. Penalty for consumption in the Chemists’ shop.
  43. 39. Manufacture, sale or possession by one person on account of another.
  44. 40. Penalty for cutting down or destroying excise trees.
  45. 40A. Penalty for false statement made in declaration or affidavit.
  46. 41. Penalty for offences not otherwise provided for.
  47. 42. Presumption as to commission of offence in certain cases.
  48. 43. Criminal Liability of Licensee for the acts of servants.
  49. 43A. Punishment for allowing premises etc., to be used for commission of an offence.
  50. 44. Enhanced punishment after previous conviction.
  51. 45. Liability of certain things to confiscation.
  52. 46. Confiscation by Prohibition and Excise Officers in certain cases.
  53. 46A. Issue of show cause notice.
  54. 46B. Order of confiscation in the absence of offender.
  55. 46C. Appeal.
  56. 46D. Order of confiscation not to interfere with other punishments.
  57. 46E. Bar of jurisdiction.
  58. 46F. Property confiscated when to vest in Government.
  59. 47. Compounding of offences.
  60. 47-A. Special powers of the Commissioner in regard to compounding of offences.
  61. 48. Penalty for vexatious delay
  62. 49. Penalty for Prohibition and Excise Officer refusing to do duty
  63. 50. Penalty for abetment
  64. 50-A. Penalty for assault.
  65. 51. Landholders, Officers and others to give Information
  66. 52. Power to enter and inspect places of manufacture and sale
  67. 53. Powers to arrest without warrant, to seize articles liable for confiscation and to make searches
  68. 53-A. Obligation of officers to assist each other.
  69. 54. Power of Magistrate to issue a warrant
  70. 55. Power to search without warrant
  71. 56. Power of Prohibition and Excise Officer in matters of investigation
  72. 57. Report by investigating officer.
  73. 58. Report by Prohibition and Excise Officer.
  74. 59. Arrest, search, etc., how to be made.
  75. 60. Security for appearance in case of arrest without warrant.
  76. 60-A. Non-bailable Offences.
  77. 61. Procedure for prosecution and credit of fines to Prohibition and Excise Department.
  78. 62. Magistrate’s power to impose enhanced penalties.
  79. 63. Appeals.
  80. 64. Revision.
  81. 65. Recovery of Government dues.
  82. 66. Government’s lien on property of defaulter.
  83. 67. Recovery of dues by lessee under section 17.
  84. 68. Power of Government to exempt, etc.
  85. 68-A. Exemption of the Government from taking out licence or permit for production, manufacture, etc., of any intoxicants.
  86. 68-B. Power of the State Government to notify exemptions or grant relaxations.
  87. 69. Protection of action taken under this Act.
  88. 70. Limitation of suits.
  89. 71. Offences by Companies etc.
  90. 72. Power to make rules.
  91. 73. Repeal and savings.
  92. 17(2). Section 17(2)
  93. 17(3). Section 17(3)
  94. 55 excerpt. Power of search and seizure with warrant below the rank of Excise Sub

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